In section DB 35(1), definition of new reporting standard, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section EB 6(3), replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of financial institution, delete “and to which section 15 of the Financial Reporting Act 1993 applies”
.
In section YA 1, replace the definition of financial statements with:
“financial statements is defined in section 6 of the Financial Reporting Act 2013, but the references in that definition to an entity and to a reporting entity are to be read as references to a person”.
In section YA 1, replace the definition of generally accepted accounting practice with:
“generally accepted accounting practice is defined in section 8 of the Financial Reporting Act 2013”.
In section YA 1, definition of IFRS, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 2, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 8, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 17, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 23, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 28, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 31, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 32, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.
In section YA 1, definition of NZIAS 39, replace “approved or issued under the Financial Reporting Act 1993”
with “in effect under the Financial Reporting Act 2013”
.